Whether you hear a difference is dependant on many factors. Some people can't hear the difference; this depends
on their appreciation of sound quality and/or where the weak element of their sound system. In my case, I do hear the
difference, and in the situations where I listen to mp3 I use either 160 kbps or AudioCatalyst's VBR (normal) mode.
That way, a saxophone actually *sounds* like a saxophone. Note that I don't think it's CD quality (it's much les), but it
seems like a reasonable compromise. On the other hand, some people think 112 kbps is enough.